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V1532-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Self-promotion of a property for personal use is exempt from VAT

Non-residents commissioned the construction of a property for their own residence and inquired about its tax treatment. The DGT states that, due to the absence of a sale intention, there is no entrepreneurial activity, and the operation falls outside the scope of VAT.

In 6 key points

Lifecycle

2023-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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